ROLL FORWARD Definition

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ROLL FORWARD, in accounting, it is the systematic establishment of a new accounting periods balances by using (rolling forward) prior accounting period data. There are two approaches: 1. Roll forward both asset and liabilities on a consistent basis from a consistent earlier date (possibly the last annual review) or, take the most up to date asset and liability figures as the starting point (which may be at different dates) to produce roll forward estimates of assets and liabilities; in securities, it is when an investor replaces an old options position with a new one having a later expiration date (and same strike price).

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FEE ACCOUNTANT is an individual who performs manual or automated bookkeeping services and/or maintains the official accounting records.

MATERIAL MISSTATEMENT is accidental or intentional untrue financial statement information that influences a companys value or price of stock.

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